TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

benefit expense [1 record]

Record 1 2006-07-19

English

Subject field(s)
  • Accounting
  • Employment Benefits

French

Domaine(s)
  • Comptabilité
  • Avantages sociaux
DEF

Coût des avantages de retraite et autres avantages sociaux futurs promis par l'employeur pour un exercice donné en échange des services rendus par les salariés au cours de cet exercice.

OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board - IASB) fait usage de «charge au titre des avantages accumulés» pour décrire la notion.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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